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25 December 2023, Volume 0 Issue 6 Previous Issue    Next Issue

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Promoting "Three Changes" Reform to Achieve Ecological Civilization and Rural Revitalization WEN Tiejun, LU Hao 2023, (6):  5-7.  doi: 10.16716/j.cnki.65-1030/f.2023.06.001 Abstract ( )   HTML ( )   PDF (820KB) ( )   Save References | Related Articles | Metrics

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An Analysis of Mode of Training to Alleviate the Relative Poverty of Farmers Under the Goal of Common Prosperity—Take the Practice of Guangdong Province as an Example TANG Chao, HU Yiting 2023, (6):  8-16.  doi: 10.16716/j.cnki.65-1030/f.2023.06.002 Abstract ( )   HTML ( )   PDF (1850KB) ( )   Save Taking Guangdong Province as an example, based on the mechanism of training in alleviating relative poverty of farmers and promoting common prosperity, this paper analyzes the mode characteristics and practical constraints of training in alleviating relative poverty of farmers from the perspective of feasible ability. The results show that the government-led training mode to alleviate relative poverty of farmers mainly plays a role by increasing resource access opportunities and improving anti-risk ability, and there are key constraints such as low training efficiency and low accuracy. The mode of university-led training to alleviate relative poverty of rural households mainly plays a role through improving vocational ability and increasing resource access opportunities, and there are key constraints such as mismatch with the needs of poor households and lack of innovation in content. The mode of social organization-led training to alleviate the relative poverty of farmers mainly plays a role through improving the ability of social participation, which has the key constraints of high operation cost and limited training funds. The enterprise-led training mode to alleviate the relative poverty of farmers mainly plays a role by improving vocational ability and anti-risk ability, and there are key constraints such as weak training continuity and insufficient teachers. According to the goal of common prosperity, China's relative poverty governance should comprehensively consider the characteristics and practical constraints of different subject-led training modes to alleviate relative poverty of farmers, pay attention to the combination of multi-subjects, give play to the comparative advantages of each subject's leading training, and explore the relative poverty governance mode suitable for local reality. Figures and Tables | References | Related Articles | Metrics

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Influence of Public Expenditure Structure on Status of China's International Division of Labor XU Jiexiang, ZHU Yaqiong 2023, (6):  17-27.  doi: 10.16716/j.cnki.65-1030/f.2023.06.003 Abstract ( )   HTML ( )   PDF (909KB) ( )   Save Public expenditure can affect a country's human capital, technological level, resource allocation, and corporate competitiveness, thereby affecting a country's trade structure and international division of labor status. The paper analyzes the impact mechanism of public expenditure on international division of labor status, and introduces export technology complexity as a proxy variable for international division of labor status. Based on cross-border panel data from 21 countries from 2009 to 2019, the paper empirically studies the impact of public expenditure on international division of labor status. The research results indicate that, firstly, the expansion of a country's public expenditure scale can promote the complexity of export technology, thereby enhancing status of the country's international division of labor. Secondly, constructive expenditure, social security expenditure, and technology expenditure in public expenditure can significantly promote the increase in export technology complexity. The management expenditure in public expenditure will suppress the increase in export technology complexity. Based on this, in the future, China should appropriately expand the scale of public expenditure, optimize the structure of public expenditure, and improve the efficiency of public expenditure, in order to enhance the status of China's international division of labor. Figures and Tables | References | Related Articles | Metrics

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The "Double-edged Sword" Impact of Digital Transformation on Green Innovation of Manufacturing Enterprises JING Li, NING Xiongwei 2023, (6):  28-39.  doi: 10.16716/j.cnki.65-1030/f.2023.06.004 Abstract ( )   HTML ( )   PDF (928KB) ( )   Save Under the constraints of carbon peaking and carbon neutrality goals, the manufacturing industry urgently needs to rely on green innovation to effectively promote the development of green economy. The paper is based on panel data of A-share manufacturing listed companies in China from 2007 to 2020, and empirically analyzes the impact of digital transformation on green innovation in manufacturing enterprises. The research results indicate that, firstly, there is an inverted U-shaped relationship between digital transformation and the level and quality of green innovation in enterprises; Compared to the level of green innovation, achieving optimal quality of green innovation requires higher levels of digital transformation. Secondly, digital transformation can affect the level and quality of green innovation through cost effects, information effects, and resource effects. Thirdly, the inverted U-shaped relationship between digital transformation, green innovation level, and green innovation quality is more significant in state-owned enterprises, non heavily polluting industry enterprises, enterprises in the eastern region, and high marketization level areas. Based on this, in the future, manufacturing enterprises should promote the rational introduction and development of green technology, further stimulate the innovation vitality of non-state-owned enterprises, and drive green innovation through digital transformation. Figures and Tables | References | Related Articles | Metrics

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The Impact of Flexible Delayed Retirement Reform on Children's Human Capital Investment and Elderly Labor Supply LI Mingqiao, JIN Yuqi 2023, (6):  40-51.  doi: 10.16716/j.cnki.65-1030/f.2023.06.005 Abstract ( )   HTML ( )   PDF (3603KB) ( )   Save Under the background of the growing population aging, the government put forward the policy goal of gradually delaying the statutory retirement age. This paper uses the overlap generation model to analyze the impact of the delayed retirement age reform on the labors' decision-making behavior. The study shows that, firstly, although the delayed retirement age reform increases the replacement rate of pension, it reduces the lifetime welfare of labors which is mainly due to the reduced consumption of workers in adulthood. Secondly, under the delayed retirement age reform, labors will spend more time in educating their children. The reduced contribution rate of pension will not only help improve their children's human capital but also help to prolong working years. Finally, the heterogeneity of laborers' number of children, life expectancy, leisure preference of retirement, and the degree of caring for children will affect decision-making behaviors of labors. In this regard, the flexible retirement system should be introduced in the delayed retirement reform in the future, while reducing the proportion of pension insurance contributions as a supporting policy, clarifying the responsibility of governments at all levels to subsidize pension insurance funds, accelerating the improvement of state-owned capital to enrich the social security fund system, and improve the multi-pillar old-age insurance system. Figures and Tables | References | Related Articles | Metrics

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Can Digital Tax Collection and Management Curb the Violation of Company Earnings Forecast? NIU Biao, YU Xiang, LI Huayi 2023, (6):  52-59.  doi: 10.16716/j.cnki.65-1030/f.2023.06.006 Abstract ( )   HTML ( )   PDF (876KB) ( )   Save The paper is based on the pilot project of "Golden Tax Phase III", and based on the data of A-share listed companies in Shanghai and Shenzhen from 2011 to 2021, uses a double difference model to empirically test the policy effect of digital tax collection and management on company earnings forecast violations. The study has found that digital tax collection and management can significantly suppress violations of company earnings forecast; the governance effect and information effect play a mediating role in the impact of digital tax collection and management on company earnings forecast violations; the inhibitory effect of digital tax collection and management on company earnings forecast violations is more significant in enterprises with strong external regulatory efforts, low pressure on regional fiscal revenue growth, and low internal governance levels. In the future, the deep integration of big data technology and tax collection and management system should be further deepened, and the internal and external governance mechanisms of listed companies and the capital market information disclosure system should be improved. Figures and Tables | References | Related Articles | Metrics

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A Study of Evaluation of Cross-Border Tourism Competitiveness in National Key Development and Opening up Pilot Zones in China and Influencing Factors YUAN Guoli, ZHAO Xinyue 2023, (6):  60-67.  doi: 10.16716/j.cnki.65-1030/f.2023.06.007 Abstract ( )   HTML ( )   PDF (895KB) ( )   Save This paper adopts 24 indicators from four levels, that is, the competitiveness of cross-border tourism socio-economic environment, the competitiveness of cross-border tourism market, the competitiveness of cross-border tourism basic conditions, and the competitiveness of cross-border tourism sustainable development potential. And then, it constructs an evaluation system for cross-border tourism competitiveness of national key development and opening up pilot zones, and measures and evaluates the cross-border tourism competitiveness and its influencing factors of 9 National Key Development and Opening up Pilot Zones in China. The study shows that there are differences in the cross-border tourism competitiveness of 9 National Key Development and Opening up Pilot Zones in China, and their influencing factors are different. The level of openness, tourism resources, and service facilities are the main factors affecting the development of cross-border tourism. Based on this, in the future, it is of great necessity to adhere to high-level development and opening up, deeply explore featured cross-border tourism resources, fully leverage the "first try, first pilot" preferential policies, focus on the advantages and characteristics of key experimental areas, and further enhance the competitiveness of cross-border tourism in National Key Development and Opening up Pilot Zones. Figures and Tables | References | Related Articles | Metrics

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Chinese Cultural and Tourism Enterprises "Going Global" Under "the Belt and Road" Initiative: Motivation, Dilemma and Strategic Choices YI Kaigang, LIU Xingbao 2023, (6):  68-78.  doi: 10.16716/j.cnki.65-1030/f.2023.06.008 Abstract ( )   HTML ( )   PDF (4913KB) ( )   Save Under "the Belt and Road" initiative, Chinese cultural and tourism enterprises "going global" is not only an objective need to meet international competition, but also a strategic requirement to give full play to their competitive advantages and achieve coordinated development with countries alongside "the Belt and Road". This paper adopts a longitudinal multi-case study method, selecting four typical Chinese cultural and tourism enterprises, and deeply analyzing the strategic environment of case enterprises "going global" in different stages from two perspectives of motivation and dilemma, as well as the strategic choices made based on this. The research results indicate that the process of Chinese cultural and tourism enterprises "going global" can be divided into three stages: the initial stage, the growing stage, and the mature stage. There are policy oriented and market oriented motivations for Chinese cultural and tourism enterprises to go global, facing both endogenous and exogenous dilemma. At different stages, the strategic choice of Chinese cultural tourism enterprises "going global" will change dynamically according to the difference of motivation and predicament, and it is necessary to make appropriate strategic choice through specific strategic analysis. In the future, Chinese cultural tourism enterprises should adopt centralization strategy in the initial stage, integration strategy in the growth stage, and platform or diversification strategy in the mature stage. Figures and Tables | References | Related Articles | Metrics